Protecting continuity of coverage

(a) In general The Secretary of Health and Human Services shall revise section 155.305(f)(4) of title 45, Code of Federal Regulations (or a successor regulation) to provide that an Exchange may determine an enrollee ineligible for an advance premium tax credit under section 36B of the Internal Revenue Code of 1986 as described in such section 155.305(f)(4) only after a taxpayer (or a taxpayer's spouse, if married) has failed to file a Federal income tax return and reconcile their past advance premium tax credit for 2 consecutive years for which tax data will be utilized for verification of household income and family size. (b) Effective date The requirement described in subsection (a) shall apply with respect to plan years beginning on or after January 1, 2026.